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Showing 5160 of 33006 articles for Art. CJEU – C-48/16 – 17 May 2017

French General Tax CodeIn force
B: Permanent exemptions

Article 1382 C

Municipalities and public establishments for inter-municipal cooperation with their own tax status may, by deliberation taken under the conditions provided for in l'article 1639 A bis, exempt from pro…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
3°: Subrogation of obligations

Article 248 C

…ability with an approved intermediary chosen from a list set by decree. (1) Decree no. 82-401 of 13 May 1982 (JO of 14).

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
II: Exemptions and special schemes.

Article 208 C

…y throughout the financial year, that are subject to corporation tax and that have the same object, may opt for exemption from corporation tax for the portion of their profits derived from the rental…

AI translation · Updated 8 Nov 2023Open Article
French General Code of Local AuthoritiesIn force
Other appendices

Article Annexe C

…the SIRET number. This is because the designation of the creditor (by a trade name or company name) may vary according to its commercial policy, or even from one invoice to another.

AI translation · Updated 3 Nov 2023Open Article
French General Tax CodeIn force
3°: Buildings financed by state-subsidised loans

Article 1384 C

…tal or allocation to disadvantaged persons referred to in article 1 of amended law no. 90-449 of 31 May 1990 aimed at implementing the right to housing, are improved with financial assistance from the…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
B: Determination of taxable income

Article 73 C

The provisions of Article 42 septies are applicable to the start-up grant for young farmers provided for in articles D. 343-9 to D. 343-12 of the rural and maritime fishing code when it is allocated t…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
A: Tax regimes

Article 69 C

Persons who carry out commercial import, sale, commission and brokerage operations involving live butchery and charcuterie animals, as well as those who carry out commercial purchase operations involv…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Section 4: Controls on certain operations carried out within the European Community.

Article 65 C

The provisions of Articles 1, 2 and 3, of this Title and of Titles XII and XV of this Code shall apply to the products referred to in Articles 4 and 5 of Article 38.

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
II: Income tax

Article 197 C

The tax for which the taxpayer is liable in France on income other than salaries and wages exempt under the provisions of I and II of Article 81 A and article 81 Dand other than income subject to the…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
VI: Taxation of capital gains realised on the sale of digital assets for valuable consideration

Article 200 C

…efined in article 158. This global option is exercised when the declaration provided for in article 170 is filed, and at the latest before the expiry of the declaration deadline.

AI translation · Updated 8 Nov 2023Open Article
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